HAR § 18-245-2.5-1 — Retail tobacco permit

(a) Beginning December 1, 2006, every person or entity engaged in the retail sale of cigarettes or other tobacco products upon which a tax is required to be paid under chapter 245, HRS, shall obtain a retail tobacco permit. (b) Beginning March 1, 2007, it shall be unlawful for any person or entity engaged in the retail sale of cigarettes or other tobacco products upon which a tax is required to be paid under chapter 245, HRS, to sell, possess, keep, acquire, distribute, or transport cigarettes or other tobacco products for retail sale unless a retail tobacco permit has been issued to the retailer under this section and the retail tobacco permit is valid and in effect. (c) The retail tobacco permit shall be issued by the department upon application by the retailer in the form and manner prescribed by the department, and the payment of any fee allowed by law. Permits shall be valid for one year, from December 1 to November 30, and renewable annually. Whenever a retail tobacco permit is defaced, destroyed, or lost, or the permittee relocates the permittee’s business, the department may issue a duplicate retail tobacco permit to the permittee for a fee, as allowed by law. (d) A separate retail tobacco permit shall be obtained for each place of business owned, controlled, or operated by a retailer. A retailer that owns or controls more than one place of business may submit a single application HRS §245-2 HRS §245-2.5 CIGARETTE TAX STAMPING §18-245-2.5-3 for more than one retail tobacco permit. Each retail tobacco permit issued shall clearly describe the place of business where the operation of the business is conducted. (e) Any person or entity that operates as a dealer or wholesaler and also sells cigarettes or other tobacco products to consumers at retail shall acquire a separate retail tobacco permit. (f) A retail tobacco permit shall be nonassignable and nontransferable from one person or entity to another person or entity. A retail tobacco permit may be transferred from one business location to another business location after an application has been filed with the department requesting the transfer and approval has been obtained from the department. (g) A retail tobacco permit issued under this section shall be displayed at all times in a conspicuous place at the place of business requiring the retail tobacco permit. (h) Any sales of cigarettes or tobacco products made through a cigarette or tobacco product vending machine are subject to the terms, conditions, and penalties of this chapter. A retail tobacco permit need not be displayed on a cigarette or tobacco product vending machine if the retail tobacco permit holder is the owner of the cigarette or tobacco product vending machine and the cigarette or tobacco product vending machine is operated at the location described in the retail tobacco permit. (i) A vehicle from which cigarettes or tobacco products are sold is considered a place of business and requires a retail tobacco permit. Retail tobacco permits for a vehicle shall be issued bearing a specific motor vehicle identification number and are valid only when physically carried in the vehicle having the corresponding motor vehicle identification number. Retail tobacco permits for vehicles shall not be moved from one vehicle to another.